The tariff classification of a textile costume from China.

N240010 March 29, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David DeFina Rubie’s Costume Co., Inc. One Rubie Plaza Richmond Hill, NY 11418 RE: The tariff classification of a textile costume from China. Dear Mr. DeFina: In your letter dated March 19, 2013, you requested a tariff classification ruling. The submitted sample, SpongeBob SquarePants Costume, is a child-sized, textile costume set consisting of an upper body garment, which you refer to as a tunic, and shoe covers. It will be imported under the following item numbers: 884414, 883176 and 888766. All item numbers are constructed the same except for size. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the flimsy upper body garment. Although the panels forming the square shape of the upper body garment provide some styling, the upper body garment has visible, loose overlock stitching and/or raw edges at the neck, armholes and hem. The upper body garment is closed with a hook and loop tab closure, with a raw uneven closure edge. The sample will be returned per your request. The applicable subheading for the SpongeBob SquarePants Costume will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division